Number: RL32973
Title: Churches and Campaign Activity: Analysis of Houses of Worship Free Speech Restoration Act and Similar Legislation
Authors: Erika Lunder and L. Paige Whitaker, American Law Division 
Abstract: Churches jeopardize their tax-exempt status under Internal Revenue Code (IRC) § 501(c)(3) if they participate in campaign activity. Legislation has been introduced in this and the past several Congresses that would allow churches to engage in at least some campaign activity without risking their § 501(c)(3) status. Churches would still be subject to applicable campaign finance laws. This report provides an overview of tax and campaign finance laws and discusses these bills.
Pages: 7
Date: August 22, 2008